By Junell, et al.                                     H.B. No. 1520
         76R6438 JD-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to public notice of ad valorem tax rates for certain
 1-3     taxing units with low tax levies.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Chapter 26, Tax Code, is amended by adding
 1-6     Section 26.052 to read as follows:
 1-7           Sec. 26.052.  SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS
 1-8     WITH LOW TAX LEVIES.  (a)  This section applies only to a taxing
 1-9     unit for which the total tax rate proposed for the current tax
1-10     year:
1-11                 (1)  is 50 cents or less per $100 of taxable value; and
1-12                 (2)  would impose taxes of $500,000 or less when
1-13     applied to the current total value for the taxing unit.
1-14           (b)  A taxing unit to which this section applies is exempt
1-15     from the notice and publication requirements of Section 26.04(e)
1-16     and is not subject to an injunction under Section 26.04(g) for
1-17     failure to comply with those requirements.
1-18           (c)  A taxing unit to which this section applies may provide
1-19     public notice of its proposed tax rate in either of the following
1-20     methods not later than the seventh day before the date on which the
1-21     tax rate is adopted:
1-22                 (1)  mailing a notice of the proposed tax rate to each
1-23     owner of taxable property in the taxing unit; or
1-24                 (2)  publishing notice of the proposed tax rate in the
 2-1     legal notices section of a newspaper having general circulation in
 2-2     the taxing unit.
 2-3           (d)  A taxing unit that provides public notice of a proposed
 2-4     tax rate under Subsection (c) is exempt from Sections 26.05(d) and
 2-5     26.06 and is not subject to an injunction under Section 26.05(e)
 2-6     for failure to comply with Section 26.05(d).  A taxing unit that
 2-7     provides public notice of a proposed tax rate under Subsection (c)
 2-8     may not adopt a tax rate that exceeds the rate set out in the
 2-9     notice unless the taxing unit provides additional public notice
2-10     under Subsection (c) of the higher rate or complies with Sections
2-11     26.05(d) and 26.06, as applicable, in adopting the higher rate.
2-12           (e)  Public notice provided under Subsection (c) must
2-13     specify:
2-14                 (1)  the tax rate that the governing body proposes to
2-15     adopt;
2-16                 (2)  the date, time, and location of the meeting of the
2-17     governing body of the taxing unit at which the governing body will
2-18     consider adopting the proposed tax rate; and
2-19                 (3)  if the proposed tax rate for the taxing unit
2-20     exceeds the unit's effective tax rate calculated as provided by
2-21     Section 26.04, a statement substantially identical to the
2-22     following: "The proposed tax rate would increase total taxes in
2-23     (name of taxing unit) by (percentage by which the proposed tax rate
2-24     exceeds the effective tax rate)."
2-25           SECTION 2.  The importance of this legislation and the
2-26     crowded condition of the calendars in both houses create an
2-27     emergency and an imperative public necessity that the
 3-1     constitutional rule requiring bills to be read on three several
 3-2     days in each house be suspended, and this rule is hereby suspended,
 3-3     and that this Act take effect and be in force from and after its
 3-4     passage, and it is so enacted.